#Cestat judgments
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5,847 articlesCustom Duty
Custom Duty
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Service Tax
Service Tax
Attested copies should be considered as proof of production of document as original documents misplaced
Custom Duty
Custom Duty
No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Excise Duty
Excise Duty
Without Suppression of Facts or Fraud Extended Period of Limitation cannot be invoked
Custom Duty
Custom Duty
Unjust enrichment not attracted to deposit during investigation or to pre-deposit for appeal
Service Tax
Service Tax
Mere allegation of suppression cannot take the place of proof
Service Tax
Service Tax
Cenvat Credit eligible to insurer on services tax on commission charged by automobile dealers
Service Tax
Service Tax
Revenue cannot deny Cenvat Credit without proving that activity has no nexus with output services
Custom Duty
Custom Duty
Bulk liquid Cargo duty payable on quantity received in shore tank
Excise Duty
Excise Duty
In absence of discrepancy in Stock of Raw Material allegation of Irregular CENVAT Credit is invalid
Service Tax
Service Tax
No Service Tax on Operational Charges to Owners of Power Plants
Service Tax
Service Tax
Extended period of demand cannot be invoked if confusion on classification of services at the end of department
Service Tax
Service Tax
CESTAT reduces penalty for delay in Service Tax payment & Return filing considering financial difficulties
Service Tax
Service Tax
